Boat seat



FIG. 1 is a front elevational view of a boat seat showing my new design;

FIG. 2 is a rear elevational view thereof; and

FIG. 3 is a left side view thereof;

FIG. 4 is a right side view thereof;

FIG. 5 is a top plan view thereof;

FIG. 6 is a bottom plan view thereof;

FIG. 7 is a perspective view of a boat seat showing my new design;

FIG. 8 is another perspective view thereof; and,

FIG. 9 is a perspective view showing that the headrest of the boat seat is separated from the boat seat, and the cushion of the boat seat is folded.

The broken lines in the figures are for the purposes of illustrating portions of the boat seat, which form no part of the claimed design. 

CLAIM The ornamental design for a boat seat, as shown and described. 